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CPA Canada Viewpoints: Commodity prices and impairment (Oil and gas)

Published on: Jun 30, 2015

Developed jointly by Chartered Professional Accountants of Canada (CPA Canada), the Canadian Association of Petroleum Producers (CAPP) and the Explorers and Producers Association of Canada (EPAC), this document addresses topics such as:

  • evaluating commodity prices as an indicator of potential impairment
  • disclosing impairment loss and related commodity price assumptions


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